Collegiate Publishing Inc. began printing operations on March 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,900 of indirect materials and $13,200 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job 301		Job 302
Direct materials	$10,900	Direct materials	$18,300
Direct labor	8,900	Direct labor	17,700
Factory overhead	5,785	Factory overhead	11,505
Total	$25,585	Total	$47,505

Job 303		Job 304
Direct materials	$26,000	Direct materials	$13,700
Direct labor	16,000	Direct labor	12,300
Factory overhead		Factory overhead

Journal Shaded cells have feedback. Journalize the Mar. 31 summary entries to record each of the following operations for March (one entry for each operation). Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indenta credit entry when a credit amount is entered. a. Direct and indirect materials used. b. Direct and indirect labor used. c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). d. Completion of Jobs 301 and 302. How does grading work? PAGE 10 JOURNAL Score: 87/125 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 68,900.00 1 2 Mar. 31 Work in Process Factory Overhead Materials 8,800.00 t > 3 7 4 Mar 31 Work in Process 5 Factory Overhead 6 7 Wages Payable Mar. 31 Work in Process Factory Overhead Mar. 31 Finished Goods 8 9 10 Work in Process